Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4379

4379. Statute of limitations. No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or asserted after the destruction of the delinquent tax roll and original secured roll pursuant to Section 4377 unless the tax deed was recorded in the proper county at the date of the destruction or within one year after the date of the deed, whichever is later. If the proceeding or defense is barred by this section, the only recourse of the grantee in the tax deed, or the grantee's successor in interest, shall be to obtain a refund in the manner prescribed in Section 3729 upon claim made within one year after the bar arises.

History.—Added by Stats. 1955, p. 2693, in effect September 7, 1955. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "by the State" after "issued", substituted "the" for "such" throughout; formed the second sentence by substituting ".If" for "; and, if" after "later"; and substituted "by this section" for "hereby" after "barred", and substituted "the grantee's" for "his" after "or" in the second sentence.